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To Err Is Human; to Correct Is Provided for in SECURE Act 2.0
Sidley Austin LLP 
[Guidance Overview] Feb. 14, 2023 "[T]he following changes [are] effective immediately: [1] Plan fiduciaries are no longer required to seek recovery of overpayments in certain circumstances. [2] SECURE 2.0 expands the Employee Plans Compliance Resolution System (EPCRS) to allow for self-correction in a broader array of situations." MORE >> |
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